Are GST Returns Private Documents or can be Disclosed under RTI? S.158 of GST Act vs S. 8 of RTI Act

The article discusses whether GST returns are private documents or can be disclosed under the Right to Information (RTI) Act. It examines the conflict between Section 158 of the GST Act, which protects the confidentiality of GST returns, and Section 8 of the RTI Act, which allows for the disclosure of information in the public interest. The article highlights the need for a balance between transparency and confidentiality in tax matters. It also discusses recent court rulings on the issue and the implications for taxpayers and tax authorities. The article underscores the importance of protecting taxpayer information while ensuring transparency in tax administration.